[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_invest-115-1-036":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_invest","證券商業務員資格測驗——證券投資與財務分析","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-115-1-036","115-1",36,"不影響現金流量之投資籌資活動宜揭露於何處？",[13,14,15,16],"財務報表的附註","現金流量表的投資活動部分","現金流量表的籌資活動部分","選項(A)(B)(C)皆非",0,"現金流量分析",1,"現金流量表旨在報導企業當期現金及約當現金的實際流入與流出。若某項投資或籌資活動並不涉及現金收付,例如發行股票或公司債以換取不動產、以資產抵償債務、將負債轉為權益等,由於沒有現金變動,不得列入現金流量表本體的營業、投資或籌資活動,以免虛增或扭曲現金流量金額;但這類交易往往金額重大、對財務狀況影響顯著,故應於財務報表附註中充分揭露,俾利使用者了解全貌,故選(A)。若逕自列入(B)投資活動或(C)籌資活動部分,將使現金流量失真,故不當;既已有正確答案,(D)皆非亦不成立,故不選。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"sec_invest-114-3-036","雲林公司出售以持有供交易為目的之投資所產生之現金流量，屬於：",{"id":27,"question":28,"qno":29},"sec_invest-115-1-033","下列何者是財務報表中「現金及約當現金」的例子？",34,{"id":31,"question":32,"qno":33},"sec_invest-115-1-035","現金流量比率為：",35,{"id":35,"question":36,"qno":37},"sec_invest-115-2-031","對債權人而言，公司下列何項決策讓債權人認為相對有利？",31,{"id":39,"question":40,"qno":41},"sec_invest-115-2-032","台中公司將應收帳款出售：",32,{"id":43,"question":44,"qno":10},"sec_invest-115-2-036","企業出售無形資產所得的收入，應列為現金流量表上的哪一個項目？",1787293956447]